https://www.taxtmi.com/caselaws?id=783919 A pre-assessment notice questioning the genuineness of input tax credit put the dealer on notice that the purchases were suspected to be from a bill trader, so the dealer had to produce material proving the transaction, including evidence of actual movement of goods. Under Section 17 of the Tamil Nadu Value Added Tax Act, 2006, the burden of proof lay on the dealer, and that burden was not discharged by invoices alone or by relying on the seller's registration cancellation date. Because no records were produced to substantiate the purchase, the disallowance of input tax credit was sustained and the assessment was not vitiated by breach of natural justice. en-us Thu, 04 Dec 2025 00:00:00 +0530 Fri, 26 Dec 2025 07:18:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783919 A pre-assessment notice questioning the genuineness of input tax credit put the dealer on notice that the purchases were suspected to be from a bill trader, so the dealer had to produce material proving the transaction, including evidence of actual movement of goods. Under Section 17 of the Tamil Nadu Value Added Tax Act, 2006, the burden of proof lay on the dealer, and that burden was not discharged by invoices alone or by relying on the seller's registration cancellation date. Because no records were produced to substantiate the purchase, the disallowance of input tax credit was sustained and the assessment was not vitiated by breach of natural justice. Case-Laws VAT / Sales Tax Thu, 04 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783919